By Barry Bracewell-Milnes, J. C. L. Huiskamp (auth.)
ISBN-10: 9020004999
ISBN-13: 9789020004991
ISBN-10: 9401744084
ISBN-13: 9789401744089
Modern society can't functionality with no excessive point of funding, simply because it can't functionality with no excessive point of taxation (or its similar in communist countries). either funding and taxation (as a resource of presidency profit) are very important for the extent of construction and employment. No ask yourself then that governments are confronted with an expanding predicament among larger taxation at the one hand and the necessity for exciting funding by means of tax rate reductions or allowances at the different. with regards to this can be the alternative among a marketplace financial system that's as loose as attainable and specific governmental measures for tracking and steerage investments, not just on the way to advertise fiscal progress yet to extra a nu mb er of different social pursuits as weil. this can be to a point a political factor however the judgements it consists of should be according to sound monetary proof and issues. in lots of international locations one of many vital tools for exciting and steerage funding is the advent oi\modification of funding incentives in the framework of the tax approach. the current publication supplies loads of info in this topic. It endeavours to create a conceptual order within the a little chaotic multitude of incentives practised through the most business international locations and reviews their monetary results. The authors are weil built to do that simply because they have been c10sely curious about the examine in this topic made through Erasmus U niversity Rotterdam on the request of the typical marketplace Com mission.
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Extra resources for Investment Incentives: A comparative analysis of the systems in the EEC, the USA and Sweden
Sample text
There are several such systems of replacement reserves, mostly for buildings and other fixed assets. Germany is a good example. Certain conditions must be fulfilled in order to prevent abuse. In Belgium there are complex regulations concerning the exemption of the monetary part and the non-monetary part of capital gains on certain kinds of asset. Such replacement reserves lead only to a postponement of tax and 32 THE CATALOGUE not to a definitive exoneration (a remission of the nominal burden): the depreciation basis of the new asset is decreased correspondingly.
Side-effects of investment incentives are particularly exemplified by what are called 'tax shelters' in the USA and by the German Abschreibungsgesellschaften (depreciation companies). Deferral of tax NORMAL DEPRECIATION Methods 0/ depreciation 'N ormal' methods of depreciation are simple abstract schemes, internally consistent and compatible with economic principles, to which actual systems may correspond more or less closely. There are different normal methods because no one method provides a good 46 DEFERRAL OF TAX schematic representation of all the varied patterns of capital consumption found in practice.
Denmark allows a special declining-balance depreciation method called the method of pooled declining-balance or book deprecation which is used for machinery and equipment. U nder the pooled declining-balance method the depreciation basis is the book value of all assets of each category at the beginning of the year plus the cost of items purchased during the first half of the year and one half of the cost of purchases during the second half of the year and one half of the cost of purchases during the second half of the preceding year minus the adjustments for items purchased in previous 50 DEFERRAL OF TAX years but disposed of during the year.
Investment Incentives: A comparative analysis of the systems in the EEC, the USA and Sweden by Barry Bracewell-Milnes, J. C. L. Huiskamp (auth.)
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